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under section 6654(a).1 This case is before the Court on
respondent’s motion to dismiss for failure to state a claim upon
which relief can be granted and to impose a penalty under section
6673 (motion to dismiss).
Background
When the petition in this case was filed, petitioner resided
in Maryville, Tennessee.
Petitioner failed to file an income tax return for 2003. In
addition, he failed to pay any tax for 2003, including estimated
income tax.
On September 26, 2005, petitioner filed a petition with the
Court seeking judicial review of respondent’s aforementioned
determination of the deficiency and additions to tax for 2003.
In the petition, petitioner alleges he was required to file a
return only if (1) the Secretary through a designated delegate
obtained approval from the Office of Management and Budget (OMB)
for a valid control number appearing on the form petitioner is
required to file and authorizing the collection of income tax
information and (2) petitioner’s income exceeds the exempt amount
under section 151(d). No meaningful facts supporting
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year at issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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Last modified: May 25, 2011